The ACIT,(OSD)Circle-9, Ahmedabad V. Smt. Sunita R.Jain, Ahmedabad

ITSSA 389/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1674 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-12-2015
• Assessment Year: misc
• Appeal Filed On: 09-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANITA HARDASANI
• Assessee Lawyers: P M MEHTA WITH GULAB THAKORE
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE S/SHRI RAJPAL YADAVJM, AND MANISH BORAD, AM ./IT(SS)A.NO.389/AHD/2012_ BLOCK PERIOD A.Y. 1989-90 TO AY 1998-99 & 1/4/19 99 TO22//6/1999 ACIT, CIRCLE-9, AHMEDABAD. VS. SMT. SUNITABEN R. JAIN, 33, MADHURAM PARK, SOCIETY, ODHAV, AHMEDABAD, PAN ABJPJ 7124P (APPELLANT) (RESPONDENT) / APPELLANT BY: MRS. ANITA HARDASANI, SR.DR / RESPONDENT BY: MR. P.M. MEHTA WITH GULAB THAKORE, AR / DATE OF HEARING 16/12/2015 /DATE OF PRONOUNCEMENT 2-03-2016 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER THE REVENUE IS IN APPEAL BEFORE US AGAINST THE OR DER OF LD.COMMISSIONER INCOME-TAX (APPEALS)-XV, AHMEDABAD DATED 16 TH MAY, 2012 PASSED FOR THE BLOCK PERIOD AY 1989-90 TO 1998-99 AND 1.4.99 TO 22.6.1999. 2. THE GRIEVANCES OF THE REVENUE, AS PER GROUNDS OF APPEAL ARE AS FOLLOWS :- IT(SS)A.NO.389/AHD/2012 - 2 1) THE LD. CIT(A)-XV AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN DELETING THE PENALTY OF RS.6,81,936/- LEVIED U/S 15 8BFA(2) OF THE ACT. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. CIT(A)- XV, AHMEDABAD OUGHT TO HAVE UPHELD THE ORDER OF THE A.O. 3). IT IS THEREFORE, PRAYED THAT THE ORDER OF THE L D. CIT(A)XV, AHMEDABAD MAY BE SET ASIDE AND THAT OF THE ORDER OF THE AO BE RESTORED. 3. THIS APPEAL WAS PRESENTED ON 9/8/2012. ON 10.12 .2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PROHIBI TING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUN AL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RE LIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. THE TAX EF FECT ON DELETION OF THIS TOTAL ADDITION WOULD BE LESS THAN RS.10 LAKHS. THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING TREATED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIONS. THE CASE DOES NOT FALL WITHIN THE AMB IT OF EXCEPTIONS PROVIDED IN THE INSTRUCTIONS. IT IS FURTHER OBSERVE D THAT SINCE, WHILE HEARING THE APPEAL, SUCH FACTORS WERE NOT CONSIDERE D, THEREFORE, IN CASE, ON RE-VERIFICATION AT THE END OF THE AO, IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MORE OR IT FALLS WITHIN THE AMBIT OF EXCE PTIONS PROVIDED IN THE IT(SS)A.NO.389/AHD/2012 - 3 INSTRUCTION, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATIO N SHOULD BE FILED WITHIN FOUR YEARS OF THIS ORDER. IN VIEW OF THE ABOVE, TH E APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 2 ND MARCH, 2016 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 2/03/2016 / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #!' / THE RESPONDENT. 3. $%% & ' / CONCERNED CIT 4. & ' ( ) / THE CIT(A)- 5. *+, - , ,/01 /DR,ITAT, AHMEDABAD, 6. ,23 45 / GUARD FILE. - & $ / BY ORDER, $ %/ (ASSTT.REGISTRAR) ITAT, AHMEDABAD IT(SS)A.NO.389/AHD/2012 - 4 1. DATE OF DICTATION .. : 15/2/2016. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 15/2/2016 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FO R PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 /3/16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATUR E ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER